MORRIS v. COMMISSIONER OF INTERNAL REVENUE, 30 T.C. 928 (1958) LOUIS MORRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 42101.United States Tax Court. Filed July 16, 1958. 1. Held, petition dismissed for lack of prosecution, and deficiencies and additions to tax under section 294 (d) (1) (A) and (d) (2), I. R. C. […]
Category: United States Tax Court Opinions
MANUEL v. COMMISSIONER OF INTERNAL REVENUE, 2010-111 (T.C. 8-4-2010)
MANUEL v. COMMISSIONER OF INTERNAL REVENUE, 2010-111 (T.C. 8-4-2010) TESSIE A. MANUEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE,Respondent No. 11748-09S.United States Tax Court. Filed August 4, 2010. [EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.] SUMMARY OPINION PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINIONMAY NOT BE TREATED AS PRECEDENT […]
O’HARE v. COMMISSIONER OF INTERNAL REVENUE, 54 T.C. 874 (1970)
O’HARE v. COMMISSIONER OF INTERNAL REVENUE, 54 T.C. 874 (1970) JAMES M. O’HARE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 2953-69SC.United States Tax Court. Filed April 28, 1970. Held: 1. The petitioner, a physician, may not deduct the costs incurred by him in traveling between his home and the hospital where he was employed, […]
HRADESKY v. COMMISSIONER OF INTERNAL REVENUE, 65 T.C. 87 (1975)
HRADESKY v. COMMISSIONER OF INTERNAL REVENUE, 65 T.C. 87 (1975) FRANK J. HRADESKY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 7847-71.United States Tax Court. Filed October 15, 1975. Held, petitioner has not substantiated expenses for depreciation, air travel, advertising, business meals and lodging, medical expenses, charitable contributions, and general sales taxes beyond the amounts […]
MAYER v. COMMISSIONER, 67 T.C.M. 2949 (T.C. 1994)
MAYER v. COMMISSIONER, 67 T.C.M. 2949 (T.C. 1994) FREDERICK R. MAYER AND JAN PERRY MAYER v. COMMISSIONER Docket No. 12927-91.United States Tax Court. Filed May 11, 1994. Claude R. Wilson, Jr., Kemble White, 325 North St. Paul, Dallas, Tex., and Susan P. Mueller, Eighty-Eight Central, Dallas, Tex., for the petitioners. Curt M. Rubin and Brian […]
MISSISSIPPI RIVER FUEL v. COMMR. OF INTERNAL REVENUE, 29 T.C. 1248 (1958)
MISSISSIPPI RIVER FUEL v. COMMR. OF INTERNAL REVENUE, 29 T.C. 1248 (1958) MISSISSIPPI RIVER FUEL CORPORATION, PETITIONER, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 42856.United States Tax Court. Filed March 31, 1958. Petitioner corporation established a so-called savings plan for its employees, under which eligible employees who chose to become members authorized petitioner to withhold […]
SNOW v. COMMISSIONER OF INTERNAL REVENUE, 58 T.C. 585 (1972)
SNOW v. COMMISSIONER OF INTERNAL REVENUE, 58 T.C. 585 (1972) EDWIN A. SNOW AND HELEN B. SNOW, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 7125-70.United States Tax Court. Filed June 30, 1972. Snow, an executive in a large corporation, invested money and gave advisory services in three limited partnerships formed in 1965 and 1966, […]
DOW v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 1230 (1951)
DOW v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 1230 (1951) RICHARD A. DOW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 27551.United States Tax Court. Promulgated May 31, 1951. 1. Water in a well on petitioner’s residential property became temporarily contaminated, so that it could not be used for four months. After the temporary condition […]
BOLLES v. COMMISSIONER, 69 T.C. 342 (1977)
BOLLES v. COMMISSIONER, 69 T.C. 342 (1977) JOHN S. BOLLES AND MARY P. BOLLES, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 869-76.United States Tax Court. Filed November 30, 1977. Petitioners sold their shares of Piper stock to BPC for a package of BPC securities and the right to additional consideration if certain conditions were […]
NEWTON INSERT COMPANY v. COMMR. OF INTERNAL REVENUE, 61 T.C. 570 (1974)
NEWTON INSERT COMPANY v. COMMR. OF INTERNAL REVENUE, 61 T.C. 570 (1974) NEWTON INSERT COMPANY, TRANSFEROR, AND TRIDAIR INDUSTRIES, TRANSFEREE,PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 7786-70.United States Tax Court. Filed January 30, 1974. Petitioner’s corporate transferor, Newton, entered into an agreement in 1961 with City of Hope, a California nonprofit corporation, whereby […]